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H&R BLOCK INCOME TAX COURSE ASSESSMENT
QUESTIONS WITH VERIFIED ANSWERS DETAILED
RATIONALES GRADED A+
H&R Block Income Tax Course Assessment
Questions 1–25: Filing Requirements, Status, and Dependents
1. A taxpayer is unmarried, maintains a household, and provides over half the support for a
dependent parent who lives in a separate residence, so which filing status applies?
A. Single
B. Head of Household
C. Qualifying Widow/Widower
D. Married Filing Separately
Answer: B. Rationale: Head of Household status applies to unmarried individuals who pay more
than half the costs of maintaining a household for a qualifying dependent; the dependent
parent does not need to live in the taxpayer's home.
2. Which of the following lists the five primary filing statuses?
A. Single, Married Filing Jointly, Married Filing Separately, Head of Household, Qualifying
Surviving Spouse
B. Single, Married, Divorced, Head of Household, Widow
C. Single, Married Filing Jointly, Head of Household, Qualifying Widow, Dependent
D. Single, Married Filing Separately, Head of Household, Qualifying Child, Qualifying Relative
Answer: A. Rationale: The five primary filing statuses are Single, Married Filing Jointly, Married
Filing Separately, Head of Household, and Qualifying Surviving Spouse.
3. Which of the following is NOT a requirement for Head of Household filing status?
A. The taxpayer is unmarried at the end of the year
B. The taxpayer paid more than half the cost of keeping up a home for the year
C. The taxpayer lived with a qualifying person for more than half the year
D. The taxpayer has a dependent child under age 19
Answer: D. Rationale: While having a qualifying child is common for Head of Household, the
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qualifying person can also be a qualifying relative (such as a parent) who does not need to live
with the taxpayer.
4. Which test is NOT one of the five tests for a qualifying child?
A. Relationship Test
B. Gross Income Test
C. Age Test
D. Residency Test
Answer: B. Rationale: The Gross Income Test applies to qualifying relatives, not qualifying
children. The five tests for qualifying child are Relationship, Age, Residency, Support, and Joint
Return.
5. For a qualifying child, what is the maximum age limit for the Age Test (assuming not a full-
time student and not permanently disabled)?
A. Under 16 at year-end
B. Under 17 at year-end
C. Under 19 at year-end
D. Under 24 at year-end
Answer: C. Rationale: The child must be under age 19 at year-end, or under 24 if a full-time
student for at least 5 months, or any age if permanently and totally disabled.
6. For a qualifying relative, what percentage of the person's total support must the taxpayer
provide?
A. More than 25%
B. More than 50%
C. More than 75%
D. 100%
Answer: B. Rationale: For a qualifying relative, the taxpayer must provide MORE THAN 50% of
the person's total support for the year.
7. What is the primary purpose of Form 1040?
A. Report federal individual income tax information
B. Report state taxes
C. Report payroll taxes for employers
D. Apply for an extension
Answer: A. Rationale: Form 1040 is the primary form used to report federal individual income
tax information.
8. Which factor is most important when determining whether an individual must file a federal
income tax return?
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A. Age, gross income, and filing status
B. State of residence
C. Employer identification number
D. Whether the taxpayer has a bank account
Answer: A. Rationale: Filing requirements depend on several factors, including filing status, age,
gross income, and special circumstances.
9. A married couple is legally married on the last day of the tax year. Which filing status are
they eligible to use?
A. Single
B. Married Filing Jointly or Married Filing Separately
C. Head of Household
D. Qualifying Surviving Spouse
Answer: B. Rationale: A couple legally married on the last day of the tax year may file jointly or
separately.
10. Which filing status is generally available to an unmarried taxpayer who pays more than
half the cost of keeping up a home for a qualifying person?
A. Single
B. Head of Household
C. Qualifying Surviving Spouse
D. Married Filing Separately
Answer: B. Rationale: Head of Household is available to unmarried taxpayers who maintain a
home for a qualifying person.
11. What is the gross income threshold for a qualifying relative in 2023?
A. $3,000
B. $4,000
C. $4,700
D. $5,000
Answer: C. Rationale: For 2023, the gross income threshold for a qualifying relative is $4,700.
12. In a multiple support agreement, what is the minimum percentage of support a taxpayer
must provide to potentially claim a dependent?
A. 5%
B. 10%
C. 25%
D. 50%
Answer: B. Rationale: Under a multiple support agreement, a taxpayer must provide more than
10% of the dependent's support.
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13. Which of the following individuals meets the test to be considered a dependent?
A. A 25-year-old full-time student
B. A 30-year-old who earns $50,000
C. A 17-year-old stepdaughter who lives with the taxpayer
D. A 40-year-old cousin who lives independently
Answer: C. Rationale: A 17-year-old stepdaughter meets the qualifying child requirements
(relationship, age, residency, support, joint return).
14. What is the primary form used for individual income tax returns?
A. Form 1040-EZ
B. Form 1040-A
C. Form 1040
D. Form W-2
Answer: C. Rationale: Form 1040 is the primary form for individual income tax returns.
15. Which of the following is NOT a qualifying child test?
A. Relationship
B. Gross Income
C. Age
D. Residency
Answer: B. Rationale: Gross Income is a test for qualifying relatives, not qualifying children.
16. A taxpayer's son earned $6,000 and provided more than half of his own support. Can the
taxpayer claim the son as a dependent?
A. Yes, as a Qualifying Child
B. Yes, as a Qualifying Relative
C. No, because the son provided more than half of his own support
D. Yes, if the son is under age 24
Answer: C. Rationale: To be a qualifying child, the child cannot provide more than half of their
own support.
17. Which of the following is a requirement for Head of Household filing status?
A. The taxpayer must be married
B. The taxpayer must pay more than half the cost of keeping up a home
C. The taxpayer must have a dependent child under age 19
D. The taxpayer must live in a community property state
Answer: B. Rationale: A Head of Household must pay more than half the cost of keeping up a
home for the year.
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H&R BLOCK INCOME TAX COURSE ASSESSMENT
QUESTIONS WITH VERIFIED ANSWERS DETAILED
RATIONALES GRADED A+
H&R Block Income Tax Course Assessment
Questions 1–25: Filing Requirements, Status, and Dependents
1. A taxpayer is unmarried, maintains a household, and provides over half the support for a
dependent parent who lives in a separate residence, so which filing status applies?
A. Single
B. Head of Household
C. Qualifying Widow/Widower
D. Married Filing Separately
Answer: B. Rationale: Head of Household status applies to unmarried individuals who pay more
than half the costs of maintaining a household for a qualifying dependent; the dependent
parent does not need to live in the taxpayer's home.
2. Which of the following lists the five primary filing statuses?
A. Single, Married Filing Jointly, Married Filing Separately, Head of Household, Qualifying
Surviving Spouse
B. Single, Married, Divorced, Head of Household, Widow
C. Single, Married Filing Jointly, Head of Household, Qualifying Widow, Dependent
D. Single, Married Filing Separately, Head of Household, Qualifying Child, Qualifying Relative
Answer: A. Rationale: The five primary filing statuses are Single, Married Filing Jointly, Married
Filing Separately, Head of Household, and Qualifying Surviving Spouse.
3. Which of the following is NOT a requirement for Head of Household filing status?
A. The taxpayer is unmarried at the end of the year
B. The taxpayer paid more than half the cost of keeping up a home for the year
C. The taxpayer lived with a qualifying person for more than half the year
D. The taxpayer has a dependent child under age 19
Answer: D. Rationale: While having a qualifying child is common for Head of Household, the
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qualifying person can also be a qualifying relative (such as a parent) who does not need to live
with the taxpayer.
4. Which test is NOT one of the five tests for a qualifying child?
A. Relationship Test
B. Gross Income Test
C. Age Test
D. Residency Test
Answer: B. Rationale: The Gross Income Test applies to qualifying relatives, not qualifying
children. The five tests for qualifying child are Relationship, Age, Residency, Support, and Joint
Return.
5. For a qualifying child, what is the maximum age limit for the Age Test (assuming not a full-
time student and not permanently disabled)?
A. Under 16 at year-end
B. Under 17 at year-end
C. Under 19 at year-end
D. Under 24 at year-end
Answer: C. Rationale: The child must be under age 19 at year-end, or under 24 if a full-time
student for at least 5 months, or any age if permanently and totally disabled.
6. For a qualifying relative, what percentage of the person's total support must the taxpayer
provide?
A. More than 25%
B. More than 50%
C. More than 75%
D. 100%
Answer: B. Rationale: For a qualifying relative, the taxpayer must provide MORE THAN 50% of
the person's total support for the year.
7. What is the primary purpose of Form 1040?
A. Report federal individual income tax information
B. Report state taxes
C. Report payroll taxes for employers
D. Apply for an extension
Answer: A. Rationale: Form 1040 is the primary form used to report federal individual income
tax information.
8. Which factor is most important when determining whether an individual must file a federal
income tax return?
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A. Age, gross income, and filing status
B. State of residence
C. Employer identification number
D. Whether the taxpayer has a bank account
Answer: A. Rationale: Filing requirements depend on several factors, including filing status, age,
gross income, and special circumstances.
9. A married couple is legally married on the last day of the tax year. Which filing status are
they eligible to use?
A. Single
B. Married Filing Jointly or Married Filing Separately
C. Head of Household
D. Qualifying Surviving Spouse
Answer: B. Rationale: A couple legally married on the last day of the tax year may file jointly or
separately.
10. Which filing status is generally available to an unmarried taxpayer who pays more than
half the cost of keeping up a home for a qualifying person?
A. Single
B. Head of Household
C. Qualifying Surviving Spouse
D. Married Filing Separately
Answer: B. Rationale: Head of Household is available to unmarried taxpayers who maintain a
home for a qualifying person.
11. What is the gross income threshold for a qualifying relative in 2023?
A. $3,000
B. $4,000
C. $4,700
D. $5,000
Answer: C. Rationale: For 2023, the gross income threshold for a qualifying relative is $4,700.
12. In a multiple support agreement, what is the minimum percentage of support a taxpayer
must provide to potentially claim a dependent?
A. 5%
B. 10%
C. 25%
D. 50%
Answer: B. Rationale: Under a multiple support agreement, a taxpayer must provide more than
10% of the dependent's support.
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13. Which of the following individuals meets the test to be considered a dependent?
A. A 25-year-old full-time student
B. A 30-year-old who earns $50,000
C. A 17-year-old stepdaughter who lives with the taxpayer
D. A 40-year-old cousin who lives independently
Answer: C. Rationale: A 17-year-old stepdaughter meets the qualifying child requirements
(relationship, age, residency, support, joint return).
14. What is the primary form used for individual income tax returns?
A. Form 1040-EZ
B. Form 1040-A
C. Form 1040
D. Form W-2
Answer: C. Rationale: Form 1040 is the primary form for individual income tax returns.
15. Which of the following is NOT a qualifying child test?
A. Relationship
B. Gross Income
C. Age
D. Residency
Answer: B. Rationale: Gross Income is a test for qualifying relatives, not qualifying children.
16. A taxpayer's son earned $6,000 and provided more than half of his own support. Can the
taxpayer claim the son as a dependent?
A. Yes, as a Qualifying Child
B. Yes, as a Qualifying Relative
C. No, because the son provided more than half of his own support
D. Yes, if the son is under age 24
Answer: C. Rationale: To be a qualifying child, the child cannot provide more than half of their
own support.
17. Which of the following is a requirement for Head of Household filing status?
A. The taxpayer must be married
B. The taxpayer must pay more than half the cost of keeping up a home
C. The taxpayer must have a dependent child under age 19
D. The taxpayer must live in a community property state
Answer: B. Rationale: A Head of Household must pay more than half the cost of keeping up a
home for the year.
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